Tax Memo – ITIN Expiring? Renew It ASAP

What is an ITIN?

An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service. The IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but who do not have, and are not eligible to obtain, a Social Security number (SSN) from the Social Security Administration (SSA).

Important Reminders

• Your ITIN may expire before you file a tax return in 2019. All ITINs not used on a federal tax return at least once in the last three years will expire on December 31, 2018. Additionally, all ITINs issued before 2013 with middle digits of 73, 74, 75, 76, 77, 81, or 82 (Example: (9XX-73-XXXX) will also expire at the end of the year.
• If you need to file a tax return in 2019, we recommend you submit a Form W-7, Application for IRS Individual Taxpayer Identification Number, or Form W-7(SP), Solicitud de Número del Identificación Personal del Contribuyente del Servicio de Impuestos Internos, now to renew your ITIN. As a reminder, ITINs with middle digits 70, 71, 72, 78, 79 or 80 that expired in 2016 & 2017 can also be renewed.
• See the ITIN Fact Sheet for more information
• Along with your Form W-7, you will need to: 
  • attach your original identification documents or certified copies by the issuing agency and any other required attachments. 
  • select the reason for needing the ITIN as outlined in the Form W-7 and W-7(SP) instructions. Note: A tax return is not required with a renewal application.
     
• Find more information in the ITIN Expiration Frequently Asked Questions. 

What is an ITIN used for?

IRS issues ITINs to help individuals comply with the U.S. tax laws, and to provide a means to efficiently process and account for tax returns and payments for those not eligible for Social Security numbers. They are issued regardless of immigration status, because both resident and nonresident aliens may have a U.S. filing or reporting requirement under the Internal Revenue Code. ITINs do not serve any purpose other than federal tax reporting.

An ITIN does not:

• Authorize work in the U.S.
• Provide eligibility for Social Security benefits
• Qualify a dependent for Earned Income Tax Credit Purposes

Do I need an ITIN?

Does the following apply to you?

1. You do not have an SSN and are not eligible to obtain one, and
2. You have a requirement to furnish a federal tax identification number or file a federal tax return, and
3. You are in one of the following categories.
   • • Nonresident alien who is required to file a U.S. tax return
     • U.S. resident alien who is (based on days present in the United States) filing a U.S. tax return
     • Dependent or spouse of a U.S. citizen/resident alien
     • Dependent or spouse of a nonresident alien visa holder
     • Nonresident alien claiming a tax treaty benefit
     • Nonresident alien student, professor or researcher filing a U.S. tax return or claiming an exception
        
   • If so, then you must apply for an ITIN.

Do I need to renew my ITIN?

If you need to file a tax return in 2019 and your ITIN has expired or will expire before you file in 2019, IRS recommends you submit your renewal application now to prevent potential delays in the processing of your return.  If you use an expired ITIN on a U.S. tax return, it will be processed and treated as timely filed, but without any exemptions and/or credits claimed and no refund will be paid at that time.  You will receive a notice explaining the delay in any refund and that the ITIN has expired.   

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